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IMPLEMENTATION OF AKAD AL-WAKALAH IN ECONOMIC TRANSACTIONS IN SHARIA FINANCIAL INSTITUTIONS Iwan Permana; Uus Putria
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.611 KB) | DOI: 10.29313/amwaluna.v6i2.8462

Abstract

Akad Al-Wakalah is the result of innovation from Islamic economic thinkers for ease in conducting economic transactions in sharia financial institutions, therefore akad wakalah is a product of ijtihad born of research on the Qur'an and the Hadiths of the Prophet, for the benefit of transactions economy then was born the covenant of al-Wakalah. The purpose of this research is to explain the interpretation, implementation, and validity of the al-Wakalah in sharia financial institutions. The research method used is a qualitative method by using a descriptive analysis approach. The results show the validity of economic transactions using the al-Wakalah and become a regulation for the Shariah Financial Institution.
Economic Empowerment of Waqf Assets in Muhammadiyah Model Uus Putria; M. Yusuf Wibisono
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.52357

Abstract

This study aims to analyze the role of organizational culture in managing productive waqf at Muhammadiyah Sukajadi Bandung and its implications for socio-economic empowerment. The key concepts include productive waqf, organizational culture, nazhir, and progressive Islam. The research employs a qualitative case study design, utilizing in-depth interviews, participant observation, and document analysis. The object of the study is the management of waqf assets in Muhammadiyah Sukajadi Bandung, particularly in education, business, and health sectors. The main findings reveal that the success of productive waqf is strongly supported by an organizational culture that emphasizes sincerity, professionalism, transparency, and ideological commitment, enabling waqf to function as a sustainable social investment instrument. The major challenges include limited managerial capacity of some nazhir, resistance to innovation, and public perceptions of waqf as a static asset. Practical recommendations highlight the importance of strengthening Islamic economic literacy, professional training for waqf managers, and developing innovative waqf models. This study contributes to Islamic economic theory and organizational sociology by proposing a conceptual framework of religious organizational culture as symbolic social capital in productive waqf governance.
Sistem Bagi Hasil Sebagai Pondasi Stabilitas Moneter Syariah Uus Putria; Nasrudin Nasrudin; Nina Nursari
ISLAMICA Vol 6 No 1 (2022): ISLAMICA
Publisher : STAI Siliwangi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59908/islamica.v6i1.6

Abstract

The purpose of this study is to identify a Profit-Loss Sharing System through skim mudharabah, musyarakah or in agriculture called muzara'ah as a solution to replace flowers. This research uses an empirical sociological approach method that is descriptive analysis with the use of qualitative data as the type of research and library research as one of the data collection techniques. This study concluded that: First, this form of business, is seen as fair compared to the form of business in conventional economics, because of the profits and losses that occur, all parties involved have the same rights to the business results obtained. Second, monetary policy determines a country's economic success, which is in line with the objectives of Islamic economic policy, namely maintaining and maintaining the country's economic stability. Third, policy-making measures are taken by policymakers in accordance with sharia principles, namely the profit-sharing system. Where sharia principles do not allow guarantees against face value or rate return (interest rate).
Peran Akuntansi dan Penerapannya dalam Kegiatan Ekonomi Syariah Menuju Masyarakat Madani Uus Putria; Lena Ishelmiani Ziarahah; Vinna Sri Yuniarti; Sohifah Sohifah
ISLAMICA Vol 8 No 1 (2024): ISLAMICA
Publisher : STAI Siliwangi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59908/islamica.v8i1.123

Abstract

Peran akuntansi dalam perkembangan ekonomi syariah sangat penting dalam menciptakan transparansi, akuntabilitas, dan efisiensi dalam pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis implementasi akuntansi syariah dalam mendukung pembangunan masyarakat madani melalui kegiatan ekonomi berbasis syariah. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif-analitis, didukung oleh studi kasus dari beberapa lembaga keuangan syariah dan UMKM yang menerapkan prinsip akuntansi syariah. Hasil penelitian menunjukkan bahwa penerapan akuntansi syariah secara signifikan meningkatkan tata kelola keuangan dan kepercayaan investor. Kebaruan penelitian ini terletak pada eksplorasi komprehensif mengenai bagaimana akuntansi syariah tidak hanya berpengaruh terhadap kinerja keuangan, tetapi juga berkontribusi pada keadilan sosial dan keberlanjutan ekonomi. Kontribusi penelitian ini adalah memberikan rekomendasi dalam memperkuat standarisasi akuntansi syariah serta meningkatkan literasi keuangan bagi pelaku ekonomi berbasis syariah.
Economic Empowerment of Waqf Assets in Muhammadiyah Model Uus Putria; M. Yusuf Wibisono
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.52357

Abstract

This study aims to analyze the role of organizational culture in managing productive waqf at Muhammadiyah Sukajadi Bandung and its implications for socio-economic empowerment. The key concepts include productive waqf, organizational culture, nazhir, and progressive Islam. The research employs a qualitative case study design, utilizing in-depth interviews, participant observation, and document analysis. The object of the study is the management of waqf assets in Muhammadiyah Sukajadi Bandung, particularly in education, business, and health sectors. The main findings reveal that the success of productive waqf is strongly supported by an organizational culture that emphasizes sincerity, professionalism, transparency, and ideological commitment, enabling waqf to function as a sustainable social investment instrument. The major challenges include limited managerial capacity of some nazhir, resistance to innovation, and public perceptions of waqf as a static asset. Practical recommendations highlight the importance of strengthening Islamic economic literacy, professional training for waqf managers, and developing innovative waqf models. This study contributes to Islamic economic theory and organizational sociology by proposing a conceptual framework of religious organizational culture as symbolic social capital in productive waqf governance.